Vol. 7 No. 2 (2021): Jurnal Akuntansi Manajemen Madani

Published: 2021-09-30

Articles

Studi Kelayakan Pendirian Usaha Penjualan dan Penggilingan Daging Sapi Meita Sondang Riski

Meita Sondang Riski

1-19
- pdf (Bahasa Indonesia)
Analisa Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Kartu Prabayar dan Pasca Bayar Pada Grapari Telkomsel Adi Hermawansyah, Siti Hamidah, Jatiah

Adi Hermawansyah

20-27
- pdf (Bahasa Indonesia)
Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. SMART MULTIFINANCE Cabang Sangatta Inda Khaerani, Meita Sondang Riski

Inda Khaerani

28-35
- pdf (Bahasa Indonesia)
Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Pelanggan Padan NAEM 555 CUCIAN Nor Asmi, Mardatillah

mardatillah mardatillah

36-63
- pdf (Bahasa Indonesia)
Penyusunan Fungsi Produksi Tanaman Jagung Ovigeria Subroto Sinaga

Ovigeria Subroto Sinaga

64-74
- pdf (Bahasa Indonesia)
Analisis Penjualan Minuman Thai Tea Pada Toko IL.SHOP18 Di Sangatta Halma, Meita Sondang Riski

halma halma

75-87
- pdf (Bahasa Indonesia)

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<?xml version="1.0" encoding="utf-8"?> <doi_batch xmlns="http://www.crossref.org/schema/4.3.6" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:jats="http://www.ncbi.nlm.nih.gov/JATS1" xmlns:ai="http://www.crossref.org/AccessIndicators.xsd" version="4.3.6" xsi:schemaLocation="http://www.crossref.org/schema/4.3.6 https://www.crossref.org/schemas/crossref4.3.6.xsd"> <head> <doi_batch_id>_1757806540</doi_batch_id> <timestamp>1757806540</timestamp> <depositor> <depositor_name>Kharisma</depositor_name> <email_address>jamm@stiemadani.ac.id</email_address> </depositor> <registrant>STIE Madani Balikpapan</registrant> </head> <body> <journal> <journal_metadata> <full_title>MADANI ACCOUNTING AND MANAGEMENT JOURNAL </full_title> <abbrev_title>MADANI ACCOUNTING AND MANAGEMENT JOURNAL </abbrev_title> <issn media_type="electronic">2580-2631</issn> <issn media_type="print">2339-2428</issn> </journal_metadata> <journal_issue> <publication_date media_type="online"> <month>03</month> <day>18</day> <year>2025</year> </publication_date> <journal_volume> <volume>11</volume> </journal_volume> <issue>1</issue> <doi_data> <doi>10.51882/jamm.v11i1</doi> <resource>http://jurnalmadani.stiemadani.ac.id/index.php/jamm/issue/view/15</resource> </doi_data> </journal_issue> <journal_article xmlns:jats="http://www.ncbi.nlm.nih.gov/JATS1" publication_type="full_text" metadata_distribution_opts="any"> <titles> <title>THE INTERPLAY OF GOOD CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE WITH TAX AUDIT COVERAGE RATIO AS THE MODERATING VARIABLE</title> </titles> <contributors> <person_name contributor_role="author" sequence="first"> <given_name>Hubertus Ade Resha Raditya</given_name> <surname>Boli</surname> <ORCID>https://orcid.org/0009-0008-0720-3536</ORCID> </person_name> <person_name contributor_role="author" sequence="additional"> <given_name>Sabrina Deby </given_name> <surname>Lestari</surname> </person_name> </contributors> This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners have no significant effect, and Audit Committee increases Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance. <publication_date media_type="online"> <month>03</month> <day>18</day> <year>2025</year> </publication_date> <pages> <first_page>34</first_page> <last_page>52</last_page> </pages> <doi_data> <doi>10.51882/jamm.v11i1.118</doi> <resource>http://jurnalmadani.stiemadani.ac.id/index.php/jamm/article/view/118</resource> <collection property="crawler-based"> <item crawler="iParadigms"> <resource>http://jurnalmadani.stiemadani.ac.id/index.php/jamm/article/download/118/86</resource> </item> </collection> <collection property="text-mining"> <item> <resource mime_type="application/pdf">http://jurnalmadani.stiemadani.ac.id/index.php/jamm/article/download/118/86</resource> </item> </collection> </doi_data> </journal_article> </journal> </body> </doi_batch>

Vol. 7 No. 2 (2021): Jurnal Akuntansi Manajemen Madani

Articles

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